ROMANIAN PRACTITIONNERS AND THE USE OF ESTIMATES IN ROMANIAN BUSINESS ENVIRONMENT

Our research is based on a survey conducted among accountants, in order toinvestigate how the accounting profession feels in respect to the use of estimates at company level.By conducting this research we tried to obtain a realistic view on estimates applied in companiesand on the degree of familiarity of Romanian accountants with estimation techniques, especially inthe three representative fields at micro-level, namely: financials, accounting and auditing. We alsointended to track down those fields of the estimation evaluation process where professionals facemajor challenges and to come up with solutions eventually.accounting profession, estimations, evaluation, financial reporting.

Managementul bazat pe cunostinte - o noua tendinta in managementul contemporan

Recent times have as a dominant feature "change" always and everywhere shown, with major implications for the evolution of contemporary society. Transformations and changes in the economic, political and social, are produced with an amazing speed and affect the visible organization XXI century and default management. The paper examines the importance of knowledge management in contemporary society and organizations ability to adapt to the specific future economy based on the values of knowledge, research and scientific creation. They are also called into question the concepts related to information society and the impact that it has this on organizations.knowledge management, organization, society information, swot analysis

Evoluţii şi semnificaţii ale operaţiunilor de franchising pe plan naţional şi internaţional

The contents of this paper I will try to address all those interested in studying the system of franchising, both theoreticians and practitioners in this field to contribute to the progress of this system in our country. Franchising is a reality in motion which will write more, being on time to find a theoretical foundation able to provide solutions for all aspects and economic instruments involved a commercial phenomenon. Novelty apparent basis of: • importance and the complexity and variety of system franchise (franchise), but at the same time very interesting and appropriate, the pace with this growing vertical marketing system and contract in the world economy; • that specialized in Romanian literature is not enough work to deal with the franchise system as a whole broad issue of the whole system; • theoretical and practical knowledge in this area are generally poor in our country, for development imposed by the very nature deeply International franchise system; • deeply democratic franchise system in terms of organization, where relations between franchisors and franchisees are partnership firms having independent franchisees legal and financial part to ensure a more cooperative advantage superior to other systems in the world economy; • by expanding the franchise system existence and create new jobs, promoting and strengthening the middle class society of a country; • universal economic reality created the concept of globalization to achieve world number one organizational system. One of the major systems of vertical organization and service area is considered disposal and franchise system, widely practiced in contemporary economy; • this system can join with small steps between the pillars of economic and financial stability of the new millennium. The success of franchises is most dependent on one man: the franchisee, and to be successful is not enough that it will have the necessary knowledge to purchase a license and to build a franchise unit, to arrange and start businesses in within this unit. Franchisee must be dedicated to his work, it must have the desire and willingness to work hard and ability to remain motivated, ability to do business.franchising, business, evolution, strategy

Aspects on the Accumulation of Trace Metals in Various Environmental Matrices (Water, Soil, Plant and Sediments): Case Study on Catchment Area of the Somes River, Romania

A study was carried out to determine the accumulation of trace metals in water, sediments, and soil from several locations in the Transylvania region (Romania), using the inductively coupled plasma mass spectrometry (ICP‐MS) technique. A significant number of metals (range of several μg L−1) were identified, the toxic metal concentrations in mostly of the investigated waters being within the permissible limits. A seasonal variation in the metal content was also observed. Comparison of the metal concentrations to samples of sediment, soil, and vegetation coming from the surrounding areas of the same water reservoir revealed a higher accumulation of rare and toxic metals in sediments than in soil and vegetation

Effective removal of antibiotic resistance genes from wastewater using marine waste-derived novel nanocomposites

Wastewater (WW) has been identified as a major hotspot of microbial emerging contaminants (MECs), such as antibiotic resistant bacteria (ARB) and antibiotic resistance genes (ARGs). Currently used WW treatment methods cannot efficiently eliminate these pollutants, resulting in passive contamination of adjacent environments receiving undertreated discharge. More effective WW treatment strategies are therefore urgently required. In this study, newly developed and well-characterised semi-interpenetrating polymer network (semi-IPN) hydrogels derived from the valorisation of marine wastes (e.g., shrimp shells) were investigated for their ARG removal potential. The results indicated that multiple ARGs prevalent in WW, such as ermB, qrnS, sul1 and tetO, were removed by up to 100% after being treated by novel hydrogels. In terms of horizontal gene transfer-associated genetic elements, such as integron-1 intl1, transposons tnpA1 (IS4 group) and tnpA2 (IS6 group), substantial reduction approaching 99.9% was also achieved. Moreover, up to 97% of efflux pump-associated qacE∆1 conferring multidrug resistance (MR) was successfully attenuated. To conclude, the semi-INP hydrogels developed exhibited great potential for ARG mitigation towards strengthening WW decontamination, which provides a viable, cost-effective and environmentally friendly novel treatment approach.publishedVersio